Sam Forwand Co. v. United States

Wilson, Judge:

It has been stipulated between the parties to this action that the involved merchandise in this case consists of undressed fox skins and that plaintiff’s illustrative exhibits 1 through 11 are representative of the furs under consideration by the court. The pelts under review were classified by the collector under paragraph 1519 (c) of the Tariff Act of 1930, as modified by the trade agreement with Canada, T. D. 51647, as “Silver or black fox furs or skins, dressed or undressed, not specially provided for,” at the rate of 37% per centum ad valorem. Plaintiff contends that the…